OEIC & Unit Trust Accounting


OEICS & Unit Trust Accounting covers a wide range of Accounting and other areas: Tax, Compliance, Fund Management and Investment, etc.

This course provides a detailed basic review of all the areas for those wanting to solidify partial knowledge or requiring a good grounding in all areas and is based on the SORPS for OEIC and UT.


  • Accountants new to Unit Trusts & OEICS 
  • Staff new to Investment Accounting
  • OEIC & Unit Trust Administrators and Accounting Section Heads        
  • Investment Managers
  • Internal Auditors
  • IT Executives Marketing or Designing Mutual Fund Systems


- Introduction to OEICS & Unit Trust Accounting
- Comparison: OEIC v UT.
- SORP & impact of IAS
- Recording Investment Activity
-Trial Balance. Balance Sheet. Statement of Assets and Liabilities
- Statement of Total Return
- Statement of Movement in unitholders'/investors' funds
- Recording Creations and Cancellations: Income Equalisation
- Accounting for Equity Investments
- Accounting for Fixed Income Investments
- Statement of Material Portfolio Changes
- Accounting for Futures and Options Overview
-Capitalisations and Corporate Actions
- Accounting for Investment Income
- Pricing and Valuation Process including Multi-Manager & taxation positions
- Distribution Statement
- Distribution Rate / Factor calculation
- Taxation - Corporation Tax: Overseas Tax deferred tax
- Notes to the Financial Statements, including Gains (Losses) 
- Commission - Soft/Rebates/Statements
- Reports of Manager, Directors, ACD / Trustees, Auditors
-  Future developments including speculative derivatives


Todays Date:

Duration 3 days
Available as an in-house course. Details on request.

Investment Education PLC
45 Old Hall Road, Manchester M7 4JF, United Kingdom
Tel:+44 (0)161 832 3800
Email: mail@investmentEducation.net
Registered in England Number 2129160
VAT Registered Number GB 480 2112 85

site designed by:WEBSCIENCES